INCOME TAX ACT, 1961

Section 252 Rule 46A

Appeal (High Court) - Substantial question of law - Applicability of rule 46A - Opportunity of hearing not given to revenue

Assessee contended that though the revenue had raised a substantial question of law referring to rule 46A by contending that CIT(A) had permitted the assessee to produce documents without opportunity to the AO, such was not the factual position, as no such record was admitted by the CIT(A), without notice to the AO. Therefore, the said issue regarding the applicability of rule 46A would not arise in the instant case. Further, on facts, the Tribunal had given independent reasons and in doing so, referred to the various materials, which were taken note of by CIT(A). Such finding would not be interfered in an appeal under section 260A. The court considered the submissions made on either side as to whether at all the issue pertaining to the applicability of rule 46A would arise in the instant cases. Held: The CIT(A) before passing the Order, dated 4-1-2007, did not admit any fresh evidence, but proceeded to consider the correctness of the findings of AO. Therefore, such question would not arise for consideration, therefore, the substantial questions of law in these appeals were reframed.

REFERRED :

FAVOUR : In assessee's favour/Matter remanded

A.Y. : Block Period 1997-98 to 2003-04

INCOME TAX ACT, 1961

Section 69

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